000 01020cab a2200205 4500
001 ABS68583
008 041210n2004 000 0 eng u
035 _a(Sirsi) u128278
245 _aFengate Developments (a partnership) v Customs and Excise Commissioners
260 _c2004
520 _a[2004] EWCA Civ 1591, 1 December 2004. Appeal against HC decision ([2004] EWHC 152 (Ch), Abs67561) which upheld the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) decision that the transfer of interest in land involving a partnership was not exempt from the imposition of VAT. CA upheld the Tribunal's decision. Appeal dismissed. View judgment at www.bailii.org.
590 _aABS
650 _aFENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
650 _aPARTNERSHIP LAW
650 _aTRANSFER OF LAND
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
856 _uhttps://www.bailii.org/ew/cases/EWCA/Civ/2004/1591.html
_zView judgment on the BAILII website...
942 _n0
999 _c74662
_d74662